LAÏLS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LAÏLS
Largest movements
- Receivables within one year -€25,328
down €25,328 (-84.7%), from €29,892 to €4,564
of which Trade receivables: -€25,592
- Tangible fixed assets +€5,745
up €5,745 (+187%), from €3,072 to €8,816
of which Furniture and vehicles: +€6,286
- Cash +€4,204
up €4,204 (+190%), from €2,208 to €6,411
mainly Net result for the year (+€129,711) and Receivables within one year (+€25,328)
- Other debts -€7,423
down €7,423 (-56.4%), from €13,152 to €5,728
- Trade debts -€6,814
down €6,814 (-87.0%), from €7,836 to €1,022
- Tax, wage and social debts -€1,276
down €1,276 (-12.3%), from €10,412 to €9,136
- Financial income +€78,994
up €78,994 (+38,349%), from €206 to €79,200
- Gross operating margin +€52,315
up €52,315 (+242%), from €21,576 to €73,890
- Taxes +€14,234
up €14,234 (+271%), from €5,246 to €19,480
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,999 | €34,487 | -€15,512 | -31.0% |
| Fixed assets | 21/28 | €15,898 | €21,643 | +€5,745 | +36.1% |
| Tangible fixed assets | 22/27 | €3,072 | €8,816 | +€5,745 | +187% |
| Plant, machinery and equipment | 23 | €541 | €0 | -€541 | -100% |
| Furniture and vehicles | 24 | €2,531 | €8,816 | +€6,286 | +248% |
| Financial fixed assets | 28 | €12,826 | €12,826 | = | 0.0% |
| Current assets | 29/58 | €34,102 | €12,844 | -€21,257 | -62.3% |
| Amounts receivable within one year | 40/41 | €29,892 | €4,564 | -€25,328 | -84.7% |
| Trade receivables | 40 | €25,592 | €0 | -€25,592 | -100% |
| Other amounts receivable | 41 | €4,301 | €4,564 | +€263 | +6.1% |
| Cash at bank and in hand | 54/58 | €2,208 | €6,411 | +€4,204 | +190% |
| Deferred charges and accrued income | 490/1 | €2,002 | €1,869 | -€133 | -6.6% |
| Total equity and liabilities | 10/49 | €49,999 | €34,487 | -€15,512 | -31.0% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,399 | €15,887 | -€15,512 | -49.4% |
| Amounts payable within one year | 42/48 | €31,399 | €15,887 | -€15,512 | -49.4% |
| Trade debts | 44 | €7,836 | €1,022 | -€6,814 | -87.0% |
| Suppliers | 440/4 | €7,836 | €1,022 | -€6,814 | -87.0% |
| Taxes, remuneration and social security | 45 | €10,412 | €9,136 | -€1,276 | -12.3% |
| Taxes | 450/3 | €10,412 | €9,136 | -€1,276 | -12.3% |
| Other amounts payable | 47/48 | €13,152 | €5,728 | -€7,423 | -56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,476 | €2,815 | +€339 | +13.7% |
| Other operating charges | 640/8 | €394 | €827 | +€433 | +110% |
| Gross operating margin | 9900 | €21,576 | €73,890 | +€52,315 | +242% |
| Operating profit (loss) | 9901 | €18,706 | €70,249 | +€51,543 | +276% |
| Financial income | 75/76B | €206 | €79,200 | +€78,994 | +38,349% |
| Recurring financial income | 75 | €206 | €79,200 | +€78,994 | +38,349% |
| Financial charges | 65/66B | €514 | €257 | -€256 | -49.9% |
| Recurring financial charges | 65 | €514 | €257 | -€256 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €18,398 | €149,192 | +€130,794 | +711% |
| Income taxes | 67/77 | €5,246 | €19,480 | +€14,234 | +271% |
| Profit (loss) for the period | 9904 | €13,152 | €129,711 | +€116,560 | +886% |
| Profit (loss) for the period to be appropriated | 9905 | €13,152 | €129,711 | +€116,560 | +886% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.